Supreme Court Criminal Digest -May 2024

BailIn the matters relating to liberty of a citizen every single day counts. Keeping the matter for regular bail pending for a period of almost 11 months deprives the petitioner of his valuable right of liberty. Amandeep Singh Dhall v. Central Bureau of Investigation, 2024 LiveLaw (SC) 399Code of Criminal Procedure, 1973 Appeal against conviction – Held, Conviction is confirmed. The...

Supreme Court Monthly Digest May 2024

Citations 2024 LiveLaw (SC) 340 to 2024 LiveLaw (SC) 414AdvertisementGuidelines for Prevention of Misleading Advertisements and Endorsements of Misleading Advertisements, 2022; Guideline No. 8, 12 & 13 – Held, advertisers/advertising agencies and endorsers are equally responsible for issuing false and misleading advertisements. Such endorsements that are routinely made by public...

Consumer Cases Monthly Digest: June 2024

National Consumer Disputes Redressal Commission (NCDRC) Limitation Period Under Policy Is Shorter Than Statutory Period For Filing Complaint, Unenforceable And Void: NCDRC Holds Oriental Insurance Liable For Deficiency In Service The National Consumer Disputes Redressal Commission, presided by Subhash Chandra and Sadhna Shanker(member), held that the Consumer Protection Act...

ITAT Half Yearly Digest: January To June 2024 - PART II

Failure To Produce Share Certificate Is No Basis To Doubt Share Purchase Transaction: Mumbai ITAT Refers Art 265 Of ConstitutionCase Title: Shantaben Fathechand Mehta verses Income-tax Officer Referring to Article 265 of the Constitution of India, the Mumbai ITAT remanded the case to the file of AO with direction to verify factual aspects, pertaining to the purchase of the shares in...

ITAT Half Yearly Digest: January To June 2024 - PART I

S. 54F Exemption Not Available On Property Predominantly Being Used For Religious Purposes: ITATCase Title: Asstt. CIT Versus Iqbal Ali KhanThe Hyderabad Bench of Income Tax Appellate Tribunal (ITAT) has held that exemption under Section 54F of the Income Tax Act is not available on property predominantly being used for religious purposes.ITAT Deletes Addition Of Unexplained Investment In...

Indirect Tax Half Yearly Digest: January To June 2024

Supreme CourtCustoms Act | Importer's Subsequent Import Bill Be Discarded If Undervalued To Previously Imported Identical Or Similar Goods: Supreme CourtCase Title: M/s Global Technologies and Research versus Principal Commissioner of Customs, New Delhi (Import)Citation : 2024 LiveLaw (SC) 239Recently, the Supreme Court held that under the Customs Act, the Importer's Bill of Entry of...

Indirect Tax Half Yearly Digest: January To June 2024 - PART II

Allahabad High CourtAllahabad High Court Grants Bail To Applicant Accused Of Availing Excess Input Tax Credit, As Proceedings U/S 70 And 74 Pending Since LongCase Title: Qamar Ahmed Kazmi vs. State of U.P. Citation: 2024 LiveLaw (AB) 131The Allahabad High Court has granted bail to the applicant accused of availing excess input tax credit as the proceedings under Section 70 and Section 74 of...

Direct Tax Half Yearly Digest: January To June 2024 - PART II

Kerala High CourtAssessee Can't Indefinitely Seek Time In Response To SCN: Kerala High CourtCase Title: Shaju Pachelil Pathrose Versus Additional/Joint/Deputy/Assistant Commissioner Of Income TaxCitation: 2023 LiveLaw (Ker) 12The Kerala High Court has held that the assessee cannot indefinitely seek time in response to a show cause notice.Writ Petition Challenging Orders Of Tamil Nadu...

Direct Tax Half Yearly Digest: January To June 2024 - PART I

Supreme CourtTaxpayer Entitled To Hearing On Merits If Appeals Were Dismissed By HC For Delay In Filing Paper-Book: Supreme CourtCase Title: Herbicides India Limited vs ACIT2024 LiveLaw (SC) 44While setting aside the Rajasthan High Court orders, the Supreme Court restored the assessee's appeals by condoning the delay in filing the paper-book before High Court and observed that the assessee...

AAAR & AAR Half Yearly Digest: January To June 2024

AAARNo GST Payable By Fair Price Shop Selling Kerosene Oil To Ration-Card Holders: AAARAppellant's Name: Chanchal SahaThe West Bengal Appellate Authority of Advance Ruling (AAAR) has held that no GST is payable by fair-priced shops selling kerosene oil to ration-card holders.AARE-Commerce Operators Liable To Collect TCS For Providing Platform For Selling Digital Gold: AARApplicant's Name:...

CESTAT Half Yearly Digest: January To June 2024 - PART II

CESTAT Allows Refund Of Service Tax Paid On Cancelled Bookings Of FlatsCase Title: Kanakia Spaces Reality Pvt. Ltd. Versus Commissioner Of Cgst & Central Excise, MumbaiThe Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has allowed the refund of service tax paid on cancelled bookings of flats.Freight/Insurance Amount Is Not Includible In Assessable Value Of...

CESTAT Half Yearly Digest: January To June 2024 - PART I

Information From ITR/26AS Can't Be Sole Basis For Service Tax Demands: CESTATCase Title: M/s GopiChenna Versus Commissioner of Central Tax Medchal - GSTThe Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the service tax demand was made on the basis of third-party data, i.e., amounts reflected in income tax returns and in Form 26AS, which is...